Relating to apportionment of business income; prescribing an effective date.
Summary
Eliminates general rule that sale made to state where taxpayer is not taxable is considered sale in Oregon for apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2024. Takes effect on 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2023
Committee Review
Floor Vote
Governor
Introduced Jan 9, 2023
Last action Jun 25, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
5
Key actions
1
Committee
2
Jun 25, 2023
Lower · Passed
In committee upon adjournment.
lower
Jan 16, 2023
Committee
Referred to Revenue.
lower
Jan 9, 2023
Introduced
First reading. Referred to Speaker's desk.
lower
1 primary · 1 co-sponsor
Sponsors
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